Tyrone Skanes

The appellant appealed the 2016 property assessment of a residential property in Toronto, arguing that MPAC failed to conduct an appraisal before returning the assessment and criticizing MPAC's methodology.

The Assessment Review Board found no legal requirement in the Assessment Act for MPAC to conduct an appraisal prior to assessment.

The Board accepted MPAC's direct sales comparison evidence, which supported a current value of approximately $490,000.

As MPAC did not seek an increase, the Board confirmed the returned assessment of $456,000.